Optional annual return filing for eligible small taxpayers; portal closes filing after the due date and voluntary payment via DRC-03 permitted.
For registered persons with aggregate turnover not exceeding two crore rupees, annual returns for FY 2017-18 and 2018-19 are optional and may be filed before the due date; composition taxpayers may file FORM GSTR-9A and other eligible registered persons may file FORM GSTR-9, but the common portal will not permit filing after the due date. If a taxpayer discovers short payment of tax or ineligible input tax credit, they may voluntarily pay the tax through FORM GST DRC-03.

Restriction on Input Tax Credit limits credit claims when supplier invoice details are not uploaded; taxpayers must self assess and reconcile later.
Sub rule (4) of rule 36 restricts availment of ITC for invoices/debit notes not uploaded by suppliers under section 37; the restriction applies only to such invoices and excludes imports, reverse charge and ISD credits. The admissible ITC for non uploaded invoices is capped relative to the total eligible credit shown in uploaded invoices, calculated on a consolidated basis using auto populated FORM GSTR 2A as on the due date for suppliers' FORM GSTR 1. Balance ITC may be claimed later when suppliers upload invoice details, with monthly proportionate reconciliation.

New GST return tool testing: taxpayers invited to trial ANX-1/ANX-2 offline and online prototypes and provide feedback.
Introduction of the New GST return system requires taxpayer and practitioner participation in User Acceptance Testing of the GSTN's trial offline New Returns Tool and online prototypes of Form GST ANX-1 and Form GST ANX-2. The tools enable invoice-level uploading, HSN reporting, and matching between supplier-uploaded ANX-1 and recipient ANX-2 with prescribed edit, acceptance, rejection, and amendment controls; feedback through specified portals will be used to refine the tool prior to deployment.

Steel import monitoring system requires advance online registration and declaration in import filings; certain exemptions apply.
Import classifications for certain items in Chapters 72, 73 and 86 have been amended to be free subject to compulsory registration under Steel Import Monitoring System (SIMS). Importers must submit advance online information, obtain an automatic SIMS registration number on payment of the fee, and declare that registration in the Bills of Entry filed in ICES; Customs officers should not demand further documentary proof. SIMS excludes air freight consignments, covers multiple consignments per registration, applies to Advance Authorisation/DFIA/SEZ imports, and excludes temporary/FOC returnable steel racks.

GST refund applications must be filed electronically via FORM GST RFD-01; PFMS validates bank details for single disbursement.
From 26.09.2019 refund applications must be filed electronically in FORM GST RFD-01 with specified uploads; ARN is generated after complete filing and transfers the application to the jurisdictional officer for electronic acknowledgement or deficiency memo within 15 days. The portal computes refundable amounts for unutilized ITC using rule based formulae, debits electronic ledgers in a prescribed order, and disburses sanctioned refunds through PFMS after bank validation; provisional refunds, re credit, recovery and adjudication follow prescribed forms and undertakings.

Optional annual return filing allowed for eligible small taxpayers; portal closes submissions after the due date.
Notification 47/2019 makes annual return filing optional for eligible small registered persons for the specified years; composition taxpayers may optionally file FORM GSTR-9A and other registered persons may optionally file FORM GSTR-9 before the due date, after which the common portal will not permit filings for those periods. Taxpayers may self-assess and pay any short-paid tax or ineligible input tax credit at any time under section 73 using FORM GST DRC-03.

Jurisdiction of tax investigators extended to specified headquarters and zones, enabling enforcement where goods or vehicles are intercepted.
The order specifies jurisdiction for Bureau of Investigation officers: Headquarters and Zonal officers are assigned detailed territorial authority over specified circles, charges and the Large Taxpayer Unit for enforcement relating to business, storage and transportation of goods. Officers may enforce against any person or transporter whose goods or vehicle are intercepted within their territorial jurisdiction regardless of the transporter's principal place of business. For investigation purposes, including ITC investigation, officers have statewide jurisdiction insofar as investigations concern taxpayers whose principal place of business falls under the officer's territorial jurisdiction.

Territorial jurisdiction: charge-office officers may enforce movement-of-goods provisions against taxpayers irrespective of their local assignment.
Officers posted in a Charge Office are to exercise territorial jurisdiction corresponding to the Charge Office's territorial limits, and for enforcement relating to movement of goods they may exercise jurisdiction over any taxpayer involved in supply, receipt or transportation of goods within the State irrespective of the taxpayer's specific local jurisdictional assignment.

Territorial jurisdiction clarified for circle-office tax officers establishing operative boundaries for officers posted in Circle Offices.
The Senior Joint Commissioner of State Tax, the Joint Commissioner of State Tax, the Deputy Commissioner of State Tax, the Assistant Commissioner of State Tax and the State Tax Officer posted in a Circle Office shall exercise jurisdiction over the territorial jurisdiction of the respective Circle Office; the Order supersedes the earlier Order No.01/WBGST/PRO/17-18 to the extent inconsistent and takes effect from the commencement date stated therein.

GST jurisdiction allocation assigns taxpayers to geographic, sectoral, service, and e-commerce wards, with residual-area and transition rules.
Delhi GST jurisdiction is allocated through territorial wards in Zones 1 to 9, with specified localities, markets, industrial areas and commercial centres assigned to individual wards. Dedicated jurisdiction applies throughout Delhi for e-commerce and for identified high-taxpayer sectors. Special-zone wards cover taxpayers supplying works contract or services according to the relevant territorial zones, while a separate ward covers the right to use goods. Unspecified areas fall within the nearest ward, and taxpayers continue in existing wards until transferred under the revised allocation.

GST exemption for maritime training courses affirmed where courses yield statutory qualifications, subject to notification conditions.
Maritime training institutes and their Director General of Shipping-approved courses constitute educational institutions under GST because they provide education as part of a curriculum leading to qualifications recognised by law; consequently, services supplied by such institutes are exempt from GST subject to the conditions in the applicable exemption notification, with the position applying mutatis mutandis to corresponding IGST, UTGST and SGST entries.

GST liability on donor acknowledgements depends on absence of advertising and lack of quid pro quo.
Where a charitable organisation places a donor's name on its premises solely as an expression of gratitude or public recognition, without reference to the donor's business and without any obligation to provide a service in return, there is no supply for consideration and GST liability does not arise. The exclusion applies when the recipient is a charitable institution, the payment retains the character of a gift or donation, and the acknowledgement is philanthropic and not advertising.

Certificate of Origin authorization expanded: new agency authorised and regional chamber name updated, affecting Appendix listings.
Authorization is granted to a Delhi trade body to issue Certificate of Origin (Non Preferential) and is added to the Appendix list of authorised agencies. The public notice also amends the Appendix listings by changing a regional federation's recorded name from a combined state designation to a Telangana only designation, removing the prior entry and inserting the updated entry in the Handbook of Procedures.

Appellate Authority designation changes: modifications to specified appointments and removal of certain entries under state GST appellate table.
Modifies the roster of Appellate Authority appointments by corrigendum and substitutions to the Table of Order No. 05/WBGST/PRO. Corrigendum replaces "Joint Commissioner" with "Sr. Joint Commissioner" at serial 34. Substitutions record Sri Heera Lepcha as Sr. Joint Commissioner for Siliguri and Jalpaiguri Circles; Smt. Tshering Lamu Bhutia as Sr. Joint Commissioner for Raiganj Circle; and Smt. Utpala Gabur as Joint Commissioner for Siliguri Circle. Entries at serial numbers 17 and 19 are omitted. Amendments are effective immediately under the West Bengal GST Act.

GST on airport levies: airlines may collect PSF and UDF as pure agents while airport operators remain GST liable.
PSF and UDF are charges levied by airport operators as consideration for services to passengers and are subject to GST, with the airport operator liable to discharge GST. Airlines that collect these charges act as agents; if they satisfy the conditions of a pure agent, the amounts collected for PSF/UDF (and GST payable by the airport operator) must be separately invoiced and excluded from the value of the airline's supplies, and airlines shall not claim input tax credit on those amounts. Airport operators must remit GST on collections and may claim ITC on collection charges paid to airlines.

Exporters must update incorrect PAN or resolve duplicate IECs by the deadline or face suspension and deactivation.
IECs with incorrect PAN or where multiple IECs exist against the same PAN must be corrected by written application to the jurisdictional RA: incorrect PANs require a letter on IEC letterhead with a self certified PAN copy (changes not permitted via the online module); duplicate IECs require separate written requests to suspend/cancel other IECs, with RAs to take action after due diligence and to suspend multiple IECs if no holder request is received, permitting reactivation only on written request with required documents. Representations or personal hearings may be submitted if correction cannot be completed before the deadline.

Duty drawback on FOB allowed without deducting foreign bank charges, but deductions beyond allowed limit must be adjusted.
Duty drawback may be granted on the FOB value without deducting foreign bank charges; foreign bank service charges and agency commission are allowable only within an overall limit of 1.25% of the FOB value, and any amounts exceeding that limit must be deducted from the FOB value when granting duty drawback. Prior show cause notices and requests to regularise short realisation due to foreign bank charges, supported by documentary evidence, are to be considered on merit.

Margin collection requirements mandate upfront VaR and ELM from clients, with reporting obligations and disciplinary penalties for short-collection.
Trading Members and Clearing Members in the cash segment must collect VaR margins and Extreme Loss Margin (ELM) upfront from clients; other margins must be collected promptly within a short prescribed window. Institutional investor exemptions and an exception where adequate initial margins already cover potential losses are preserved. TMs/CMs must report actual short-collection or non-collection of client margins to the stock exchange within the prescribed reporting timeframe, and stock exchanges must apply disciplinary frameworks for short-collection and for false or incorrect reporting.

Post sale discounts tied to dealer obligations are consideration for services and attract GST, with corresponding input tax credit rules.
Explains GST treatment of post sales discounts: unconditional discounts relating to the original supply may be excluded from the supplier's value of supply if statutory conditions are met; conditional discounts requiring dealer promotional activity are consideration for services subject to GST by the dealer with ITC available to the supplier. Additional discounts paid to enable dealer reduced pricing must be added to the dealer's value of supply, and registered customers claim ITC only to the extent of tax paid. If statutory exclusion conditions fail, suppliers may issue financial/commercial credit notes but cannot reduce original tax liability; dealers need not reverse ITC where they adjust supply value after the credit note and pay original tax charged.

Input tax credit restriction: admissibility limited for invoices not uploaded by suppliers, balance claimable after supplier uploads.
Restriction limits ITC claimable for invoices not uploaded by suppliers; it applies to credits availed after the effective date and excludes supplies outside reporting obligations such as IGST on import, RCM and ISD credits. Taxpayers must self-assess admissible credit using GSTR 2A as on the suppliers' GSTR 1 due date. The cap is calculated on a consolidated basis against uploaded eligible credit and excludes invoices ineligible for ITC. Any balance ITC may be claimed in later months as suppliers upload details, with proportionate claims allowed until the uploaded-credit base permits full recovery.